ORDER :

A.V.SESHA SAI, J.

1. This Writ Petition is filed, under Article 226 of the Constitution of India, challenging the order passed by the Appellate Deputy Commissioner (CT) Tirupathi-first respondent herein dismissing the appeal as time barred.

2. Heard Sri G.Narendra Chetty, learned counsel for the petitioner, and Sri Y.N.Vivekananda, learned Government Pleader for Commercial Taxes, appearing for the respondents, apart from perusing the entire material available on record.

3. Petitioner herein is a registered dealer under the A.P. Value Added Tax Act, 2005 (for brevity, ‘the Act’) on the rolls of the second respondent and is engaged in the business of Iron & Steel and Paints & Hardware. The Commercial Tax Officer-second respondent herein passed an order vide AO200951, dated 07.03.2020, determining the tax payable by the petitioner herein as Rs.3,36,797/-. Petitioner herein received the said order of assessment on 13.08.2020 and preferred a Statutory Appeal, under Section 31 of the Act, before the appellate authority-first respondent herein on 17.10.2020. The Appellate Deputy Commissioner, by way of an order, dated 22.01.2021, dismissed the said appeal on the ground that the same i